gocd coa

The Government of Dominica has given approval for the waiver of Import Duty on paraphernalia brought into Dominica by political parties.

Please be advised also that subject to the Value Added Tax (amendment) Act 17 of 2008 materials imported for use by registered political parties for promoting their parties are permitted to be imported VAT free. Such material, however must bear the names, insignia or symbol of the party and must be imported in the name of the party and be invoiced to the said party.

Interested persons should note therefore, that material imported by registered political parties should be allowed free of import duty and VAT, providing they are printed with names, insignia or symbols of the said party or a combination of the same and must be imported in the name of the party and be invoiced to the said party. However if the material is imported without any name, insignia or symbol of the party, then only import duty is allowed free. In such cases the VAT is payable.

NB – In all cases an F.T.I 101 Form must be submitted with the customs declaration

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